Delhi Court June 1987 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Coromandel Fertilisers Limited Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-11-1987
Reported in: (1987)(13)ECC283
1. The appellants imported a consignments of Sulphuric Acid Plant, which was assessed at 100% ad valorem under heading 39.07 of the CTA, 1975 + auxiliary duty of 20% + additional duty at 50% ad velorem under item 15A(2) of the CET. On 31.3.81 the appellants claimed re-assessment of the goods at the rate of 40% ad velorem under heading 73.17/19(4) of the CTA and claimed "refund of excess duty recovered". Subsequently by their letter dated 22.10.81, they requested that the goods might be re-assessed at 40% ad velorem under heading 73.17/19(4) of the CTA and 26AA of CET and refund of excess duty collected, be allowed to them.The refund claim was rejected by the Assistant Collector of Customs, Madras on the ground that the goods were correctly assessed on the bill of entry and the claim of the appellants for re-assessment was not tenable. The appellants filed an appeal against the order of the Assistant Collector, which was disposed of by the Collector of Customs (Appeals) by the impugned...
Collector of Central Excise Vs. S.G. Glass Works (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-10-1987
Reported in: (1987)(13)ECC307
1. These proceedings arise out of notice F. No. 198/17-5/13/81-CX.V dated 3.3.1981 issued by the Central Government in exercise of its powers under Section 36(2) of the Central Excises and Salt Act, 1944 (the "Act" for short) to M/s: S.G. Glass Works (P) Ltd., Chandrapur, calling upon the latter to show cause by order-in-appeal No. 591/80, dated 8.9.1980 passed by the Central Board of Excise and Customs should not be set aside, restoring the order No. C.Ex/Review/1/80, dated 21.2.1980 passed by the Collector of Central Excise, Nagpur, denying them the benefit of Central Excise notification No. 265/77, dated 3.8.1977.2. The respondent is a manufacturer of glassware falling under item No.23A of the First Schedule to the Central Excises and Salt Act, 1944 ("GET" for short). Notification No. 265/77, dated 3.8.1977 issued by the Central Government under Central Excise Rule 8(1) exempted, glass the glassware, falling under item No. 23A, GET and manufactured by a unit by mouth blowing or han...
Collector of Central Excise Vs. Andhra Oxygen (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-09-1987
Reported in: (1987)(13)ECC187
1. The Collector of Central Excise (Appeals) Madras by order dated 19-8-1983 held that Carbide Sludge which arose in the course of manufacture by the respondents (appellants before him), was waste matter and not goods and hence not classifiable under Tariff item''68 of Central Excise Tariff. He thus allowed the appeal filed by the respondents before him. The Collector of Central Excise, Guntur challenges this order before this Tribunal.2. The respondents in response to the notice of date of hearing have requested for decision on merits on the basis of arguments advanced by them in their written submissions. We have therefore, heard Smt.Chander for the appellants - Collector of Central Excise, Guntur and perused the available papers.3. Smt. Chander on hearing dated 3-4-1987 had prayed for time to place literature before the Bench to show that the production in question - Carbide Sludge is marketable and is sold as such. In that connection, she has filed a letter dated 4-5-1987 from the...
Pravara Sakhar Karkhana Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-09-1987
Reported in: (1987)(31)ELT746TriDel
1. The claim for rebate in terms of Notification No. 108/78-CE, dated 28.4.1978 of the appellants M/s. Pravara SSK Ltd. in respect of their excess production during the period May 1978 to September 1978 was rejected by the Collector of Central Excise Pune. On appeal the said order was set aside by the Central Board of Excise and Customs under its order dated 18.4.1980. The Board held that the claim was to be considered with reference to Notification 151/78-CE, dated 16.8.1978. A remand was therefore ordered for re-adjudication. The appellants preferred a revision petition to the Central Government against the said order. On transfer of the said revision petition to this Tribunal the same was numbered as Excise Appeal No. 557/80-D. Under order dated 3.10.1983 this Tribunal set aside the order of the Central Board and directed that the Collector should pass a speaking order on the claim of the appellants for the benefit claimed by them in terms of Notification 108/78-CE. In accordance t...
Ganga Rubber Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-08-1987
Reported in: (1988)(19)LC344Tri(Delhi)
Central Excise Officers visited the Appellants' factory on 12.11.1975.As a result of the checks conducted they discovered certain alleged irregularities which were as follows: (i) RG-1 Register was not filled from 7.11.1975 to 11.11.1975 due to the negligence of their clerk, (ii) One Roll of rubber transmission belt valued at Rs. 902/- was not available in the store room, (iii) The following beltings of value of Rs. 18,772.92 p. were found in the factory in excess of the balance in RG-1. (iv) Belting of the value of Rs. 28,834/- had been cleared from the factory without accounting in Excise records and without payment of duty, as evidenced from Bill Book Nos. 4 & 5 recovered from the factory premises. (v) 325 pieces of V-Belts of the value of Rs. 23,984.50 p. had been manufactured by the factory withuot accounting them in excise records and without submission of classification and price-list. (vi) As per the Sales Book (V-Belts) and V-Belts-Bill Book recovered from the factory, V-...
Collector of Central Excise Vs. Krishna Carbon Paper Company
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-08-1987
Reported in: (1987)(12)LC1167Tri(Delhi)
1. Respondents have made a request for adjournment through their communication dated 27.5.1987 on the ground that their legal Advisor Shri J.S. Kapil is out of India. However, in view of what follows we are not inclined to accede to the request of adjournment. We reject the same and proceed to dispose of the appeal on merits in respondents' absence.3. The question for decision in this appeal is whether Carbon paper before introduction of Central Budget in 1982 and consequential amendment in tariff' fell under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944 as held by the lower appellate authority or under Item 17(2) which the Collector of Central Excise now claims in this appeal before this Tribunal. The demand in this case is for the period from 25.3.1979 to 24.9.1979.4. Smt. J.K. Chander, J.D.R. representing the Appellant-Collector has in fairness brought to our notice a decision of this Tribunal in the case of Sai Giridhara Supply Co. v. Collector of Central...
Collector of Customs Vs. Tools and Gauges
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-06-1987
Reported in: (1989)(22)LC8Tri(Delhi)
1. These 3 applications for delay condonations are by the Collector of Customs, Airport. As these involve common questions of facts and law, at the instance of both the sides, they are clubbed, together, heard together. Hence this common order.2. The brief facts are that the Collector of Customs (Appeals), Bombay, clubbed 3 appeals filed against 3 orders in original and passed a common order bearing No. S/49-475, 476 and 478 of 85, on 18.2.86. This order according to the information furnished against col. number 3 in the appeal memo was communicated on 13.3.86. The Collector of Customs, Airport, Bombay, by his order dated 13.10.86 authorised filing of 3 appeals against the order of the Collector (Appeals) under Sub-section (2) of Section 129-A of the Customs Act. In pursuance of the said authorisation 3 appeals came to be filled on 17.10.86. Three delay condonation applications were filed and all the 3 applications are identically worded. It is stated in these applications that "the o...
West Bengal State Electricity Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-05-1987
Reported in: (1989)(42)ELT264TriDel
1. The West Bengal Electricity Board imported pulveriser steel balls for their thermal station. The balls were assessed by the Custom House under Heading 73.33/40. The learned Counsel for the Electricity Board claims that these are part of the crushing machinery in their thermal power station and ought to be assessed as parts of that machinery under Heading 84.56 by virtue of Note 2 under Section XVI according to which the parts must be assessed and classified with the machines of that kind. The steel balls were imported by a Government body so there cannot be any doubt about their use in the machinery for pulverising coal in thermal power generation.2. The learned Counsel for the Department, however, said that Heading 84.56 cannot cover these goods because, for one thing, the steel balls have come separately. In the same Chapter 84, Note 4 refers to Heading 84.62 which covers, amongst other things, polished steel balls. A reference to this heading shows that it covers ball roller or ...
Rajasthan Na Vs. Agar Chemical
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-05-1987
Reported in: (1987)(14)ECC183
1. Question to be decided by us in this appeal is whether the benefit of exemption granted under Notification No. 164/69-CE dated 11.6.69 was available to the appellants in respect of ammonium chloride obtained by them under Chapter X of the Central Excise Rules, 1944 for the manufacture of Navasagar and also whether Central Excise duty demanded in Show Cause Notice dated 25.2.80 read with Show Cause Notice dated 10.4.80 covering the period from 11.11.74 to 2.11.79 was payable by the appellants under Rule 196 of the Central Excise Rules, 2. Arguing for the appellants, Shri Jagesha, Consultant has stated that under Notification No. 164/69-CE dated 11.6.69, ammonium chloride falling under Central Excise Tariff Item 14-HH was exempted from the whole of Central Excise duty if it was intended to be used for the manufacture of (i) Dry Cell batteries, (ii) Yeast food and (iii) Ice or if it was intended to be used as (i) Tinning flux, (ii) Soldering and galvanising materials, (iii) Tanners ba...
Collector of Central Excise Vs. C.E.C. of (i) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-05-1987
Reported in: (1987)(12)LC443Tri(Delhi)
1. This is an appeal by the Revenue against the order of the Collector (Appeals), Central Excise, New Delhi dated 1-2-1985.2. The respondents preferred a refund' claim for Rs. 8,65,965.06. They have purchased from suppliers at Patiala, Bombay and Bangalore duty paid electrolytic copper wire bars. The goods were used in the manufacture of electric motors and transformers in terms of Notification No. 151/77-CE dated 18-6-1977 during the period 18-6-1977 to 2-2-1979.3. A show cause notice was issued on 18-10-1979 asking them to show cause as to why refund claim should lot be rejected as Chapter X procedure was not followed. The respondents contended that they have maintained the records meticulously and they have not violated the requirements of Notification 151/77-CE. The C.T. 2 Certificates were issued within the framework of L-6 Licence issued to them.4. The Asstt. Collector held that the respondents failed to procure non-duty paid goods from their suppliers though they have observed ...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 7
- 8
- Next ›
- Last »